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TD 93/219 - Income tax: does the definition of 'United Kingdom' in the Australia-United Kingdom Double Tax Agreement ('the DTA') include British possessions?   flag 

[1993] ATOTD TD93/219
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
Interpretation Act 1978 (NT) s22

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Kingdom" ( Navigators and General Insurance Co v Ringrose [1962] 1 All ER 97 United Kingdom circa 1962 LexisNexis flag 2
Davison v Farmer and Grace [1851] EngR 237; (1851) 6 Exch 242; 155 ER 531; 20 LJEx 177 Court of Exchequer United Kingdom circa 1851 CommonLII flag 7

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